1.audit 审计 !qGx(D{\
2.attestation 鉴证 /glnJ3
3.credibility 可信赖程度 E=_B@VJknW
4.audit of financial statements 财务报表审计 d7K17KiC
5.agreed-upon procedures 执行商定程序 MoR-8vnJ
6.high levels of assurance 高水平保证 AGJ=de.
7.compilation 编制
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8.reliability 可靠性 +uiH0iGS
9.relevance 相关性 |8U7C\S[
10.professional skepticism 职业谨慎 i!}nGJG
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11.objectivity 客观性 :-WCW);N
12. professional competence 专业胜任能力 vb ^!(
13.Senior/CPA-in-charge 项目经理 /2\=sTd
14.audit engagement letter 业务约定书 KjfKo;T
15.recurring audit 连续审计 ,a_{ Y+
16.the client 委托人 & Dl'*|
17.change CPA 更换注册会计师 b;;Kxi:7$}
18.the existing CPA 现任注册会计师 k-DB~-L
19.the successor CPA 后任注册会计师 GoVPo'
20.the preceding CPA前任注册会计师 09;'z
21.issue the audit report 出具审计报告 j!_^5d#d
22.expert 专家 yb.|7U?/x
23.the board of directors 董事会 E0B2>V
24.knowledge of the entity‘ s business 了解被审计单位情况 t?H;iBrpxd
25.assess material misstatement risks评估重大错报风险 RJsG]`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 eKFc
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27.a general knowledge of —— 初步了解―――的情况 6M vRR
28.a more knowledge of—— 进一步了解的情况 *rFbehf H
29.the prior year‘s working papers 以前年度工作底稿 "JLhOTPaHf
30.minutes of meeting 会议纪要 nIKT w
31.business risks 经营风险 @NwM+^
32.appropriateness 适当性 2l/5i]Tq
33.accounting estimate 会计估计 YM.IRj2/1
34.management representations 管理层声明 H6\ x.J^,
35.going concern assumption 持续经营假设 #.L0]Uq
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36.audit plan 审计计划 f5qHBQ
37.significant audit areas 重点审计领域 +ET
38.error 错误 }~~^ZtJ\
39.fraud舞弊 H{Y=&#%d
40.modified or additional procedures 修改或追加审计程序 =? *"V-l
41.misappropriation of assets 侵占资产 uZ?CVluP
42.transactions without substance 虚假交易 P<JkRX
43.unusual pressures 异常压力 ="[](X^ l
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 J8?6G&0H
46.exceed the materiality level 超过重要性水平 / z?7ic0
47.approach the materiality level 接近重要性水平 =2)$|KC
48.an acceptably low level 可接受水平 0i(?LI_S
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 DCzPm/#b
50.misstatements or omissions 错报或漏报 '\E{qlI
51.aggregate 总计 %oKqK>S)
52.subsequent events 期后事项 R$&&
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53.adjust the financial statements 调整财务报表 C2|2XL'l(C
54.perform additional audit procedures 实施追加的审计程序 z2q5f:d8
55.audit risk 审计风险 ^PR,TR.
56.detection risk 检查风险 ]S aH/$
57.inappropriate audit opinion 不适当的审计意见 R*{?4NKG
58.material misstatement 重大的错报 9Kx:^~}20o
59.tolerable misstatement 可容忍错报 ^(JbJ@m/
60.the acceptable level of detection risk 可接受的检查风险